Presenter: Paul Soper
17 April 2008
Time: 9.15 - 12.30
Location: 66 Wigmore
Street, London W1U 2SB
What are the course aims and objectives?
This course is designed to refresh participants' knowledge of the principles of taxation relevant to business proprietors who wish to dispose of an active business, either by outright sale or passing on to successive generations.
Who should attend?
Delegates who have direct or indirect responsibility for both compliance and advice in connection with business taxation matters.
Contents
- Cessation rules for unincorporated businesses, effective utilisation of overlap reliefs and the roller-coaster effect
- Losses generated by cessation and their use
- Capital allowances and successions
- Capital Gains Tax consequences of business disposal
- Choosing the right vehicle to sell - the company or the assets that the company owns?
- Roll-over and other reliefs including the predicted new retirement relief
- Inheritance consequences of passing the business on to the next generation
CPD: 3 Hours
FEE: £105 plus VAT or 1 Block Booking
Place (from £52 plus VAT)